http://www.iecon.ccee.edu.uy
Español
BUSCAR
Grupos de Investigación

Misperceptions about Tax Audits.

ISSNAño: 2018
AutorAutor/es: Bérgolo, Marcelo , Ceni Gonzalez, Rodrigo , Giaccobasso, Matías, Cruces, Guillermo; Pérez-Truglia, Ricardo
EditorialEditorial: AEA Papers and Proceedings
Nº de PáginasNº de Páginas: 83-87

Abstract

For some entities, the utility-maximizing evasion rate depends substantially on tax audit features, such as audit probabilities and penalty rates. Bergolo et al. (2017) document large misperceptions about these features. In this paper, we expand the analysis of survey data to explore potential sources of these misperceptions. Of all the channels that we explore, recent contact with audits best explains differences in misperceptions.
 
Contenido relacionado
Ver artículo
 
IECON
CCECO
UDELAR
© 2011 iecon.ccee.edu.uy |Tel: +598 24131007 | Gonzalo Ramírez 1926 | C.P. 11200 | Montevideo - Uruguay
i2es